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PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP PELAPORAN KEUANGAN CV. INDAH JAYA TAHUN 2016
Get PDFLaporan keuangan merupakan alat yang sangat penting untuk memperoleh informasi mengenai posisi keuangan perusahaan. CV Indah Jaya merupakan salah satu dari entitas tanpa akuntabilitas publik. Laporan keuangan CV Indah Jaya memiliki beberapa hal yang harus di perhatikan yaitu belum sesuai dalam menyediakan pos-pos laporan posisi keuangan,pos-pos laporan laba rugi, pos-pos laporan perubahan ekuitas, pos-pos laporan arus kas dan catatan atas laporan keuangan yang lengkap berdasarkan SAK ETAP, laporan keuangan CV Indah Jaya hanya menerapkan laporan posisi keuangan dan laporan laba rugi. Tujuan penelitian untuk mengetahui dan menganalisis pos-pos laporan posisi keuangan,pos-pos laporan laba rugi,pos-pos laporan perubahan ekuitas, pos-pos laporan arus kas, dan catatan atas laporan keuangan CV Indah Jaya tahun 2016.Penelitian ini menggunakan metode penelitian komparatif yaitu perbandingan teori - teori praktek akuntansi yaitu SAK ETAP dengan laporan keuangan CV Indah Jaya dan menerapkan SAK ETAP pada laporan CV Indah Jaya, sehingga peneliti membuat teknik menghitung checklist perbandingan menggunakan rumus metode champions. Hipotesis penelitian ialah pos-pos laporan keuangan posisi keuangan, pos-pos laporan laba rugi, pos-pos laporan perubahan ekuitas, pos-pos laporan arus kas, dan catatan atas laporan keuangan pada CV Indah Jaya tahun 2016 belum sesuai dengan SAK ETAP tahun 2009.Berdasarkan analisis dan pembahasan maka dapat disimpulkan bahwa pos-pos laporan posisi keuangan CV Indah Jaya mencapai penilaian 50% belum sesuai maka hipotesis diterima, pos-pos laporan laba rugi CV Indah jaya mencapai 80% sangat sesuai maka hipotesis ditolak, pos-pos laporan perubahan ekuitas mencapai 0% tidak sesuai maka hipotesis diterima , pos-pos laporan arus kas mencapai 0% tidak sesuai maka hipotesis diterima, cacatan atas laporan keuangan mencapai 0% tidak sesuai maka hipotesis diterima, sehingga laporan keuangan CV Indah Jaya di koreksi dan disesuaikan dengan standar akuntansi keuangan entitas tanpa akuntanbilitas publik tahun 2009
PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PADA PT. BARA KUMALA
Get PDFThe purpose of this study is To know Application of Income Tax Planning Article 21 With Gross Up Method Can Save Tax Payment At PT Bara Kumala.The research was conducted by library research that related to the problem that was researched and conducted the research into the field by way of Interview and Direct Observation on PT Bara Kumala. Analyzer used in this research is Tariff of Income Tax Article 21 According to Article 17 of Law no. 36 Year 2008, Concerning Amendment of Non Taxable Income (PTKP) Amount of PTKP Based on Regulation of the Minister of Finance 101 / PMK.010 / 2016, Basis for Imposition of Income Tax Article 21 Pursuant to Regulation of Minister of Finance No. 101 / PMK.010 / 2016, Income Tax Calculation Article 21 Gross method, tax allowance formula with Gross Up Method.After going through the stage of research, analysis and discussion it is known Calculation of Income Tax Article 21 at PT. Bara Kumala, which has 92 employees who already have NPWP and become a taxpayer in the country. PT. Bara Kumala uses the policy with the Gross method in the Calculation of Article 21 Income where employees still bear their own tax payments that have been cut directly from the salary of each employe
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2016
Get PDFThis study aims to determine the effect of: 1) liquidity ratio to stock prices in manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange period 2013-2016; 2) profitability ratio stock prices in manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange period 2013-2016; 3) liquidity ratio and profitability ratio together to stock prices at manufacturing companies automotive sub-sector listed in Indonesia Stock Exchange period 2013-2016.The population in this study are all automotive manufacturing companies listed on the Indonesia Stock Exchange. The variable used are curent ratio, earning per share and stock price. Analyzer used is multiple linear regression with classical assumption test and hypothesis test.SPSS output result show that: 1) obtained t arithmetic for variable current ratio (CR) of 0,752 with significant of 0,456>0,05; 2) obtained t count for variable earning per share equal to 2,929 with significant 0,006 F table of 3,23.The result of the research cocludes : 1) H1 is rejected then it means liquidity ratio is measured by the current ratio has a negative effect is not significant to the stock price of manufacturing companies automotive sub-sector listed in the stock exchange indonesia period 2013-2016; 2) H2 is accepted then it means profitability ratio is measured by earning per share have a significant positive effect on stock price of manufacturing companies automotive sub-sector listed in the stock exchange indonesia period 2013-2016; 3) H3 accepted then it means the ratio liquidity measured by the current ratio and profitability ratio measured by the earning per share have a significant effect simultaneously to the price stock price of manufacturing companies automotive sub-sector listed in the stock exchange indonesia period 2013-2016
ANALISIS PENGAKUAN PENDAPATAN PROYEK PEMBUATAN DERMAGA DI PALARAN PADA PT. TRISAKTI CIPTA NUSANTARA
Get PDFThis study aims to determine the suitability between income analysis and use of revenue recognition methods at PT. Trisakti Cipta Nusantara based on PSAK Number 34, so it is necessary to analyze conditions which are the conditions of use of the method. By using the percentage completion method, the company must make an estimated percentage of jetty work that can be determined and accountable. Based on the results of the analysis and discussion the Company recognizes income based on physical progress completion without comparing the expenses incurred. Meanwhile, based on PSAK Number 34 by cost- to-cost method of revenue and expense recognition by paying attention to completion stage with cost incurred in reaching completion stage, so that income, expense and profit can be reported according to work proportional settlement.In this study the authors use a comparative analysis tool that compares the company's financial statements with financial statements according to Statement of Accounting Standard (PSAK) Number 34 on Recognition of Construction Company Income. If the income recognition at PT. Trisakti Cipta Nusantara has not complied with Statement of Accounting Standard (PSAK) Number 34, because it has not compared the costs incurred to calculate the percentage of completion then the hypothesis is accepted but if the recognition of income at PT. Trisakti Cipta Nusantara is in conformity with Statement of Financial Accounting Standards (SFAS) no. 34 concerning the recognition of construction income and applying the method of calculating the percentage of settlement under PSAK Number 34 then the hypothesis is rejected
PENGENDALIAN PERSEDIAAN TEPUNG TAPIOKA (25 KG) PADA CV. CIPTA KARYA MANDIRI SAMARINDA (Studi Empiris Pada Perusahaan periode 2016)
Get PDFMUHAMMAD RICO TRI WIBOWO, Control of Tapioca Flour Stock (25Kg) at CV. Cipta Karya Mandiri Samarinda under the guidance of Mr. Eddy Soegiarto as the first director and Ms. Rina Masyitoh Haryadi as the second director.Supervision and maintenance of supplies is an important problem in an organization in every economic sector. Inventory arises due to the synchronous demand with the provision of time used to process raw materials to maintain the balance of demand with the supply of raw materials and processing time required by supply. Inventory is very important because if the supply material arrives late until it runs out it will affect the profits that will be obtained by the company even consumers will look for products in other places, this will have a very bad impact on the company because it cannot serve and look after consumers well.The purpose of this study was to analyze the inventory and minimize the cost of tapioca flour supply on the CV. Cipta Karya Mandiri Samarinda ..The problems in this are as follows: "What is the supply of Tapioca Tepung (25kg) on the CV. Cipta Karya Mandiri in Samarinda is optimal? "The analytical tool used to analyze inventory control is using the EOQ method (Economic Order Quantity), to calculate the reorder point using ROP (Reorder Point), to calculate inventory costs using TIC (Total Incremental Cost).The results of the analysis mention the CV. Cipta Karya Mandiri has not been optimal in order quantity to order tapioca flour in one order with an order quantity of 4,668 sacks with one year order frequency which is 6 times, while according to calculation EOQ method is 8,617 sacks with a frequency of ordering in one year which is 4 times and calculation of booking costs based on the company of Rp. 19,086,007.94 while the calculation using EOQ is Rp. 17,642,362.35 there is a difference in inventory costs of Rp. 1,443,645,59. If the company uses the EOQ method, the company can save on inventory costs of Rp. 1,443,645,59.The fewer the ordering frequency, the lower the inventory costs the company will incur
ANALISIS SUMBER DAN PENGGUNAAN KAS PADA CV GRIYA INDAH SEJAHTERA DI TENGGARONG
Get PDFAnalysis of source and cash usage is basically an analysis performed to see cash flow that occurs within the company during certain period, both cash inflows and outflow cash flow. Cash flow (source of funds) and cash outflows (use of funds). Analysis of sources and use of cash will be known the structure of corporate financing in the period concerned, so it can know the accuracy (effectiveness) in the use of cash. The formulation of the problem in this study is whether the source and use of cash on CV.Griya Indah Sejahtera increased or decreased in 2014 until 2016. The purpose of this study to determine and analyze the increase and decrease of sources and cash usage in CV Griya Indah Sejahtera in year 2014 through 2016. Analysis tool in this research is comparison analysis on balance sheet and profit / loss then make classification of source and use of cash, then make report of source and use of cash. Research shows that the amount of cash (cash resources) in CV.Griya Indah Sejahtera Tenggarong 2014 period decreased by Rp -202.168.046, -, Year 2015 reduced by Rp - 41,711,416, - and in the period 2016 reduced Rp -18.241. 400, -. Thus, there has been a shortage of cash during the analysis period from 2014 to 2016, due to the greater amount of funds used to finance the operations of the company than the cash sources obtained, so that any cash receipts and management should be made good. Hence the hypothesis in this study is accepted
ANALISA PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 - 2015
Get PDFTujuan penelitian adalah untuk mengetahui pengaruh profitabilitas terhadap harga saham perusahaan pertambangan di BEI tahun 2011 – 2015.Metode yang digunakan dalam penelitian ini mengambil dari 29 perusahaan pertambangan, didapatkan 4 sample yang sesuai dengan kriteria. Pengujian statistik menggunakan program spss 23.00.Hasil penelitian secara simultan menujukan bahwa variabel tidak berpengaruh signifikan. Secara parsial menunjkan bahwa variable ROA berpengaruh signifikan terhadap harga saham, ROE tidak berpengaruh signifikan terhadap harga saham,dan EPS tidak berpengaruh signifikan terhadap harga saham
PENGARUH MOTIVASI DALAM MEMEDIASI HUBUNGAN KESELAMATAN DAN KESEHATAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT SUMBER BARA ABADI
Get PDFThis study aims to determine the effect of occupational safety and health on employee work productivity field engineering PT. Sumber Bara Abadi through motivation as intervening variable.Motivation is a set of traits and values that influence the individual to achieve the specific in accordance with the individual goals. Occupational safety and health are physiological-fiscal and physiological conditions of labor resulting from the work environment provided by the enterprise and work productivity is a measure of efficiency with capital, materials, equipment or technology, HR management, information and time used to produce goods or services.The result of the research is known that the variable of safety and occupational health influence to motivation variable and motivation variable have an effect on productivity variable. In this study, the value of coefficient effect of safety and health on work productivity through motivation of 0.253833 and the value of Zhitung obtained by test sobel 2,269743193 greater than Ztabel 1,960 for significance 0.05.Conclusion known that there is significant effect of safety and health to work productivity of PT. Sumber Bara Abadi through motivation as intervening variable. Thus the proposed hypothesis is proved true
ANALISIS MODAL KERJA DAN PROFITABILITAS PADA PT. PERTANI (PERSERO) CABANG KALIMANTAN TIMUR
Get PDFThe company’s survival is influenced by many things, among others, the right of discretion in the management of working capital and the profitability of the company itself. This research examines the company engaged in agribusiness.This study aims to determine the increase in terms of working capital elements measured from cash turnover, accounts receivable turnover and inventory turnover as well as knowing the increase in profitability measured from return on assets of the year, in 2014 until 2017. The theory of this research is financial management which emphasizes on financial statement analysis using four ratios, namely cash turnover ratio, accounts receivable turnover ratio, inventory turnover ratio and profitability ratio measured from return on assets.The results showed: 1) Cash turnover in 2014 was 49 times and continued to decline in the following year. 2) In 2014, receivable turnover of 60 times and continues to decline in the following year. 3) Inventory turnover has increased in 2015 by 64.47 times and has decreased in 2016 and 2017. 4) Return on assets has increased in 2015 by 57% and has decreased in 2016 and 2017
Pengaruh Kompensasi Terhadap Motivasi Kerja Karyawan Pada Rumah Sakit Dirgahayu Samarinda
Get PDFThis studsy aims to explain how compensation effects the work motivation of the workers in Dirgahayu Hospital.The tools of analysis used in this study is simple Linear Regression Analysis that can be used to predict the significance of the function or causality between a dependent variable (Y) that is work motivation and an independent variable (X) which is compensation. The function of Linear Regression can be shown as: Y=a + bxPartial test results gives the value of tcount as 4,779 with a 0,017 significance value, meanwhile the ttable shows a value of 1,985. Because tcount > ttable, with a the significance value being less than 0,05, therefore the H1 hypothesis is true, meaning that compensation has a significant, positive impact on work motivation. From the results of the calculation of determination coefficient, the value of r square value in the regression model is 0,884. This shows that can be explained by this equation is 88,40% while the remaining 11,60% is influenced by other factors included in this researc